How does the text describe the state of heaven, and why is it also considered potentially undesirable?

The text describes the divine heavenly state as a place where the soul moves fearlessly, free from disease, worry, sorrow, hunger, thirst, and the fear of old age or death. As Chapter 37 clarifies, this is the state of the Virat or Cosmic Self-form. However, the same chapter questions the desire for a heaven attained through difficult sacrifices if it lacks the remembrance of Lord Narayana. It is critiqued as being merely a place for sensual enjoyment, no different from hell in that regard, and ultimately useless if it doesn't include the chanting of Govinda's name.